Organizational Change and Global Standardization

Organizational Change and Global Standardization: Solutions to Standards and Norms Overwhelming Organizations takes an organizational change approach to the overflow of standards and norms, looking at how to deal effectively and ethically with four kinds of standards and norms businesses face when they go global: (1) accounting & finance (2) international & world trade,(3) social and (4) safety & quality & environment. It is part of a larger problem faced by not only business, but every sort of organization - how to live with the epidemic of standards and norms, often in conflict, many just unnecessary, and a few that are quite helpful and important. There are good reasons to have International Standards Organization (ISO), International Labor Organization (ILO), World Trade Organization (WTO), North Atlantic Treaty Association (NAFTA), International accounting Standards Boards (IASB), International Financial Reporting Standards (IFRS)), and many more standard-setting organizations issuing, auditing, proposing codes of ethics, and certifying standards and norms. However, there are important, poorly understood organizational change consequences to the contagion of standards and norms. This volume brings together a unique group of authors who are working on a pragmatic way for organizations to deal with an overflow of standards and norms that are often at heads, ambiguous, or simply created to produce more work for a burgeoning standards setting industry. The aim of Organizational Change and Global Standardization is to stimulate a critical analysis within the framework of analytical and pragmatic approach to an overwhelming bureaucratization of the managed and organized global activities.

David M. Boje holds the Wells Fargo Professorship, Distinguished University Professor, and Bill Daniels Ethics Fellow in Management Department at New Mexico State University, USA.

List of Figures List of Tables Acknowledgements Preface 1.Change Solutions to the Norms & Standards Ovewhelming Organizations: An Introduction to 'Fractal' Wings of 'Tetranormalizing' David M. Boje 2. Philosophical Reflections on Tetranormalization Frits Schipper Part I: Economy/Accounting Change Fractals Introduction David M. Boje 3.How Does the Creation of Local Accounting Standards Reflect the Identity of an Organization? Tronc Boris and Plane Jean-Michel 4.Tetranormalization and the Accounting Standard Setting Process: A Retrospective View of the Accounting Principles Board William L. Smith 5.Professional and neo-institutional Dynamics in the Islamic accounting standards-setting process Aldo Lévy and Hichem Rezgui Part II: Trade and Change Fractals Introduction David M. Boje 6. Tetranormalization, Disruption of Markets and Strategic Steering: Threats and opportunities Henri Savall and Véronique Zardet 7.The loss of sense in labor legislation, a risk for Mexican small businesses and their employees Luis Portales, Consuelo García de la Torre, and Osmar Arandia 8. Tetranormalizing Entrepreneurial Storytelling: Bringing complexity to the narrative of 'Born Global' Rohny Saylors Part III: Social/Cultural Change Fractals Introduction David M. Boje 9. The decision-making smart information system based on the human behaviour Patrick Haim 10. Recent Advances in Standardizing the Reporting of Non-Financial Information Juan Pineiro-Chousa, Marcos Vizcaíno-González, and Noelia Romero-Castro 11. Profession Architects: Normative dispossession of an art trade is not inevitable Miguel Delattre and Véronique Zardet 12. The Tetranormalization of Human Resource Management of Persons with Disabilities Jillian Saylors 13.: Corporate Social Responsibility disclosure and institutional legitimacy: A comparative analysis Bechir Bellahouel, Nader Mansouri, and Jean Marie-Peretti Part IV: Ecology/Quality Change Fractals Introduction David M. Boje 14. Disclosure of Sustainability Information and the Evolution to a New Type of Report in a Tetranormalization Context Hong Yuh Ching and Fábio Gerab 15. The Quality Management Systems, The environmental and the social responsibility management systems and their effects on the Human Resources practices Riad Makdessi and Sélim Mekdessi 16. Taking the Natural Environment in the Hospitality Industry into Account: An examination on the relevance of the diversity of standards Bernard Guillon and Gisèle Sigal